An auditor of a company's current financial statement who also conducted the audits of the prior year's statement. Responsible for ensuring that the prior year's audit is consistent in terms of methodology and opinion with the current audit for comparison purposes.
Related information about continuing auditor:
- What is continuing auditor? definition and meaning
Definition of continuing auditor: An auditor of a company's current financial statement who also conducted the audits of the prior year's statement. Responsible ...
- What is auditor? definition and meaning
internal auditor · external auditor · secondary auditor · independent auditor · Certified Internal Auditor (CIA) · continuing auditor · auditors' qualification · auditor's ...
- ACCT 460 Chapter 17 Flashcards
Apr 5, 2010... a prior period are presented on a comparative basis with financial statements of the current period, the continuing auditor is responsible for: ...
- Invesco - Audit Committee
... required by law, so as to assure continuing auditor independence, (iii) consider whether the independent auditor should be rotated, so as to assure continuing ...
- Audit Committee of the Board of Directors of AT&T Inc. | Corporate ...
... engagement team partner and consider whether, in order to assure continuing auditor independence, it is appropriate to rotate the independent auditing firm.
- American Journal of Business » Blog Archive » An Investigation of ...
The very nature of a recurring MAS engagement implies knowledge, or at least a proposition, of a continuing auditor and client relationship. Similarly, DeBerg ...
- Corporate Governance - Committee | CVS Caremark
... assure continuing auditor independence;; consider whether the independent auditor should be rotated, so as to assure continuing auditor independence; and ...
- Comparative Financial Statements Question « CPA Exam Review ...
... statements of a prior period are presented on a comparative basis with financial statements of the current period, the continuing auditor is responsible for ...